The Resource Taiwan - hidden tax costs in supply chain structures

Taiwan - hidden tax costs in supply chain structures

Label
Taiwan - hidden tax costs in supply chain structures
Title
Taiwan - hidden tax costs in supply chain structures
Creator
Subject
Language
eng
Summary
After joining the WTO in 2002, Taiwan has generally followed the 1979 GATT Customs Valuation Code. Section 2, Chapter I of the Customs Act sets out the rules and methods for customs valuation in accordance with the GATT Customs Valuation Code. Basically, the customs value of imported goods is the transaction value which refers to the price actually paid or payable for the goods plus related costs and adjusted deductions when sold for export from the mainland to Taiwan. This article is divided into four parts. Part I gives an overview of customs valuation, looking at valuation methodologies, and transfer pricing and customs valuation; part II gives an overview of customs classification, looking at adoption of 2007 HS, general rules of interpretation and explanatory notes, and classification rulings; part III deals with free trade agreements and tariff concession orders; and part IV discusses Customs and indirect tax controversy resolution, looking at formal resolution mechanisms, voluntary disclosures, and audit focus
Citation source
In: Tax planning international transfer pricing. - London. - Vol. 10 (2009),
http://library.link/vocab/creatorName
  • Wong, M. (Michael)
  • Chiang, I
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • valuation
  • customs value
Label
Taiwan - hidden tax costs in supply chain structures
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Publication
Label
Taiwan - hidden tax costs in supply chain structures
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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